BIM24335 - Meaning of trade: mutual trading and members clubs: community amateur sports clubs: conditions for registration
What is a community amateur sports club?
You should refer any application to be accepted as a community amateur sports club to Specialist PT (Charities).
A club may be registered as a community amateur sports club where it meets the conditions below (Part 13 Chapter 9 Corporation Tax Act 2010):
- it is open to the whole community
- it is organised on an amateur basis, and
- it has as its main purpose the provision of facilities for, and the promotion of participation in, one or more eligible sports.
For more information about CASCs see here.